WVC 11-1C-5
§11-1C-5. Tax commissioner powers and duties.
(a) In addition to the powers and duties of the tax
commissioner in other provisions of this article and this code, the
tax commissioner shall have the power and duty to:

(1) Perform such duties and exercise such powers as may be
necessary to accomplish the purposes of this article;

(2) Determine the methods of valuation for both real and
personal property in accordance with the following:

(A) As to personal property, the tax commissioner shall
provide a method to appraise each major specie of personal property
in the state so that all such items of personal property are valued
in the same manner no matter where situated in the state, shall
transmit these methods to each county assessor who shall use these
methods to value the various species of personal property. The tax
commissioner shall periodically conduct such studies as are
necessary to determine that such methods are being followed. Such
method shall be in accordance with the provisions of article five
of this chapter: Provided, That notwithstanding any other
provision of this code to the contrary, the several county
assessors shall appraise motor vehicles as follows: The state tax
commissioner shall annually compile a schedule of automobile values
based upon the lowest values shown in a nationally accepted used
car guide, which said schedule shall be furnished to each assessor
and shall be used by the several county assessors to determine the
assessed value for all motor vehicles in an amount equal to sixty percent of said lowest values.

(B) As to managed timberland as defined in section two of this
article, the tax commissioner shall provide a method to appraise
such property in the state so that all such property is valued in
the same manner no matter where it is situated in the state, which
shall be a valuation based on its use and productive potential as
managed timberland, which may be accorded special valuation as
forestlands as authorized by section fifty-three, article six of
the Constitution of West Virginia: Provided, That timberland that
does not qualify for identification as managed timberland shall be
valued at market value: Provided, however, That the tax
commissioner may not implement any rules or regulations in title
one hundred ten, which relate to valuation or classification of
timberland: Provided further, That on or before the first day of
October, one thousand nine hundred ninety, the tax commissioner
shall, in accordance with chapter twenty-nine-a of this code,
promulgate new rules relating to the valuation and classification
of timberland.

(C) As to farmland used, occupied and cultivated by an owner
or bona fide tenant, the tax commissioner shall provide a method to
appraise such property in the state so that all such property is
valued in the same manner no matter where it is situated in the
state, which valuation shall be arrived at according to the fair
and reasonable value of the property for the purpose for which it
is actually used regardless of what the value of the property would be if used for some other purpose, in accordance with section one,
article three of this chapter and as authorized by subsection B,
section one-b, article X of the Constitution of West Virginia.

(D) As to public utility property, the tax commissioner shall
prescribe appropriate methods for the appraisal of the various
types of property subject to taxation as public utilities and the
types of property which are to be included in the operating
property of a public utility and thereby not subject to taxation by
the county assessor. Only parcels or other property, or portions
thereof, which are an integral part of the public utility's
function as a utility shall be included as operating property and
assessed by the board of public works under provisions of article
six of this chapter;

(3) Evaluate the performance of each assessor based upon the
criteria established by the commission and each county's approved
plan and take appropriate measures to require any assessor who does
not meet these criteria or adequately carry out the provisions of
the plan to correct any deficiencies. Such evaluation shall
include the periodic review of the progress of each assessor in
conducting the appraisals required in sections seven and nine of
this article and in following the approved valuation plan. If the
tax commissioner determines that an assessor has substantially
failed to perform the duties required by said sections, the tax
commissioner shall take all necessary steps, including the
appointment of one or more special assessors in accordance with the provisions of section one, article three of this chapter, or
utilize such other authority as the commissioner has over county
assessors pursuant to other provisions of this code as may be
necessary to complete the tasks and duties imposed by this article:
Provided, That a writ of mandamus shall be the appropriate remedy
if the tax commissioner fails to perform his or her statutory duty
provided for in section five, article one of this chapter.

(4) Submit to the Legislature, on or before the fifteenth day
of February of each year, a preliminary statewide aggregate tax
revenue projection and other information which shall assist the
Legislature in its deliberations regarding county board of
education levy rates pursuant to section six-f, article eight of
this chapter, which information shall include any amount of
reduction required by said section six-f;

(5) Maintain the valuations each year by making or causing to
be made such surveys, examinations, audits and investigations of
the value of the several classes of property in each county which
should be listed and taxed under the several classifications; and

(6) Establish by uniform rules a procedure for the sale of
computer generated material and appraisal manuals. Any funds
received as a result of the sale of such reproductions shall be
deposited to the appropriate account from which the payment for
reproduction is made.

(b) The tax commissioner may adopt any regulation adopted
prior to the first day of January, one thousand nine hundred ninety, pursuant to article one-a of this chapter, which adoption
shall not constitute an implementation of the statewide mass
reappraisal of property. Such adoption, including context
modifications made necessary by the enactment of this article,
shall occur on or before the first day of July, one thousand nine
hundred ninety-one, through inclusion in the plan required by
section ten of this article or inclusion in the minute record of
the valuation commission. Upon the adoption of any such
regulations, any modification or repeal of such regulation shall be
in accordance with the provisions of article three, chapter
twenty-nine-a of this code.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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